Appeal Level Orders passed by Appeal to Sections of Act

1st Adjudicating Authority First Appellate Authority 107

2nd First Appellate Appellate Tribunal 112
Authority
3
Appeals [Ss.rd107 to 121] Appellate Tribunal High Court 117
4th High Court Supreme Court 118

Adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Central Board of
Indirect Taxes and Customs (CBIC), the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate
Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 (National Anti-Profiteering Authority). [S.2 (4)]

Any person aggrieved by any order or decision passed by an Adjudicating Authority may appeal to the Appellate Authority under Section 107 of the GST Acts.

However, some decisions or orders (as provided for in Section 121) are not appealable. For example, an order of the competent authority for transfer of proceeding
from one officer to another; or an order pertaining to the seizure or retention of books of account, register and other documents; or an order sanctioning prosecution
under the Act; or an order passed under section 80 (payment of tax in installments).
1. Appeals to Appellate Authority [S. 107]
(i) Appeals by Aggrieved Person:
Any person aggrieved by a decision or an order of an adjudicating officer passed under
either of the Acts (CGST Act or SGST/UTGST Act of the concerned State or Union
Territory) may appeal to Appellate Authority of the State within three months from
the date on which the said decision or order is communicated to such person. The
appeal shall be filed in Form GST APL 01.
(ii) Application by Department:
The Commissioner may-
(a) On his own motion; or
(b) upon request from the Commissioner of State tax or the Commissioner of Union
Territory Tax,
call for and examine the record of any proceedings in which an adjudicating officer has
passed any decision or order, for the purpose of satisfying himself as to the legality or
propriety of said order or decision and may direct any officer subordinate to him, to
apply to the Appellate Authority within 6 months from the date of communication of
said decision or order. The application shall be made in Form GST APL 03.
(iii) Extension of Time Limit of Appeal:
The Appellate Authority may, if he is satisfied that the appellant was prevented by
sufficient cause from presenting the appeal within the prescribed time (3/6 months), he
may extend the time for a further period of one month.
The Appeal has to be filed before the following authorities:
(a) Commissioner (Appeals) where such decision or order is passed by the
Additional or Joint Commissioner; and
(b) the Additional Commissioner (Appeals) where such decision or order is passed
by the Deputy or Assistant Commissioner or Superintendent.
(iv) Payment of Tax, Interest etc.:
No appeal shall be filed unless the appellant has paid the following amounts:
(a) Such part of the amount of tax, interest, penalty, fee or fine arising from the
impugned order or decision as is admitted by him.
(b) Ten percent of the remaining amount of tax in dispute.
After depositing the aforesaid amounts, the remaining part of the disputed amount
shall automatically remain stayed till disposal of the appeal and the appellant is not
required to make any separate prayer for the same.
(v) Submission of Certified Copy:
A certified copy of the decision or order appealed against shall be submitted within
seven days of filing the appeal and a final acknowledgement indicating Appeal
Number shall be issued thereafter in Form GST APL 02 by the Appellate Authority
or an officer authorized by him in this behalf. It is applicable in case of application
by the Commissioner (Department) also.
(vi) Date of filing of Appeal:
Proviso attached to Rule 108 (3) provides that where certified copy of the decision or order is
submitted within seven days of filing the Form GST APL 01, the date of filing of appeal shall
be the date of the issue of the provisional acknowledgement and where the said copy is
submitted after seven days, the date of filing appeal shall be the date of the submission of such
copy.
The explanation to this rule also provides that appeal shall be treated as filed only when the
final acknowledgement, indicating the appeal number, is issued.
(vii) Hearing of Appeal by the Appellate Authority:
The Appellate Authority shall then proceed to hear the appeal. The Appellate Authority may
grant adjournments to the parties on their prayer, but no adjournment shall be granted to any
party more than three times in an appeal.
(viii) Order of the Appellate Authority:
The order of the Appellate Authority disposing of the appeal shall be in writing and shall state:
(a) Points for determination;
(b) The decision thereon
(c) The reasons for such decision.
The Appellate Authority may confirm, modify or annul the order of the Adjudicating Authority
but in no case, shall remand the matter back to the Adjudicating Officer for passing a fresh
order.
(ix) Time Limit for Order:
The Appellate Authority shall decide every appeal as far as possible within a period of one year
from the date of filing the appeal. However, if the issuance of order is stayed by an order of a
court or Tribunal, the period of such stay shall be excluded in computing the period of one year.
(x) Communication of Order:
The Appellate Authority shall communicate the order passed by it to the following:
(a) The Appellant
(b) The Respondent
(c) The Adjudicating Authority
A copy of the order shall also be sent to the followings:
(a) The Jurisdictional Commissioner (as designated)
(b) The Jurisdictional Commissioner of State Tax/UT Tax
2. Revision by the Revisional Authority in certain cases [S. 108]
Notwithstanding the aforesaid provision of appeal by the Commissioner against an
order of the Adjudicating Authority, the Act also provides for a Revisional Authority to
revise the order of the Adjudicating Authority in those cases where appeal could not be
filed within the prescribed time mainly because the facts warranting appeal came to the
light when the prescribed time had already elapsed. Such a situation often arises as a
result of observations of the Comptroller and Auditor General of India where it
becomes expedient to take suitable remedial action under relevant provisions of the
Act. In such cases, the Revisional Authority may call for and examine the records
relating to any proceedings and if he considers that the order of the Adjudicating
Authority suffers from illegality or impropriety or that certain material facts have not
been taken into account with the result that his order is prejudicial to the interest of
revenue, he may stay the operation of such order for such period as he deems fit.
The Revisional Authority may thereafter make such further enquiry as may be
necessary and after giving the concerned persons an opportunity of being heard, may
pass an order which may include annulling the decision or order of the Adjudicating
Authority, or enhancing the amount of tax, penalty, etc. involved therein.
Restriction on Revisionary Power:
The Revisional Authority shall not exercise revisionary powers in the following cases:
(i) If an appeal is filed against the order to Appellate Authority, Tribunal, High Court or
the Supreme Court; or
(ii) The period specified for appeal to Appellate Authority (i.e. 6 months) has not yet
expired or more than three years have expired from the date of passing the order sought
to be revised; or
(iii) The order has already been taken for revision at an earlier stage; or
(iv) A revisional order has been passed in the case.
Time Limit for Revisional Order:
The Revisional Authority may pass order within Three Years from the date of the
order of the Adjudicating Authority.
3. Appeals to Appellate Tribunal [S.112]
[S. 109 deals with “Constitution of Appellate Tribunal and Benches thereof, S. 110
deals with “President and Members of Appellate Tribunal, their qualification,
appointment, conditions of service, etc.” and S. 111 deals with “Procedure before
Appellate Tribunal.”]
The GST Acts (i.e. CGST and SGST Acts provide for constitution of a National Tribunal
known as “Goods and Services Tax Appellate Tribunal above the first level Appellate
Authority. The Tribunal shall have a National Bench at New Delhi and Regional Benches, State
Benches and Area Benches spread across the country.
The National Bench and the Regional Benches shall hear appeals against the orders passed by
the Appellate Authorities or the Revisional Authorities of States in cases where of the issues
involved relates to “place of supply”. The State and Area Benches shall hear appeals against
other orders of Appellate Authorities and their jurisdictions shall be confined to a State.
Any person aggrieved by an order of an Appellate Authority or a Revisional Authority may
appeal to the Bench of the Appellate Tribunal as aforesaid.
Time Limit:
The aggrieved person may appeal to the Appellate Tribunal within three months from the date
of communication of the order sought to be appealed.
The Commissioner on his own motion or upon request from the Commissioner of State Tax or
Commissioner of Union Territory Tax may direct any officer subordinate to him to apply to the
Appellate Tribunal for appeal within a period of six months from the date of the order.
Extension of time limit of Appeal:
The Tribunal may admit an appeal within three months after the expiry of the aforesaid period
of three months if it is satisfied that the appellant was prevented for sufficient cause in filing
the appeal within the prescribed period. [No provision appears to be present for extension of
time to Commissioner for filing the appeal.]
Form for Appeal:
The appeal shall be filed along with the relevant documents either electronically or
otherwise (as may be notified by the Registrar) in Form GST APL 05 on the common
portal and a provisional acknowledgement shall be issued to the appellant immediately.
Submission of certified copy of decision:
A certified copy of decision or order against which appeal is filed shall be submitted to
the Registrar along with fees within seven days of the filing of the appeal and a final
acknowledgement indicating the appeal number shall be issued thereafter in Form
GST APL 02 by the Registrar.
Date of filing of Appeal:
Proviso attached to Rule 110 (4) provides that where certified copy of the decision or
order is submitted within seven days of filing the Form GST APL 05, the date of filing
of appeal shall be the date of the issue of the provisional acknowledgement and where
the said copy is submitted after seven days, the date of filing appeal shall be the date of
the submission of such copy.
Fee for Filing Appeal:
The fees for filing of appeal or restoration of appeal shall be Rs 1,000/- to every one
lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit
involved or the amount of fine, fee or penalty determined in the order against which
appeal is filed, subject to a maximum of Rs. 25,000/-
Power of Appellate Tribunal to refuse to admit appeal:
The Appellate Tribunal may refuse to admit appeal where the disputed amount of tax
involved or the amount of fine, fee or penalty determined by such order, does not
exceed Rs. 50,000/-.
Memorandum of Cross –Objections:
When an appeal is filed with Appellate Tribunal, a notice is given to the party against
whom the appeal has been preferred. Such party is required to file within 45 days of the
receipt of notice, a memorandum of cross objections either electronically or otherwise
as may be notified by the Registrar in Form GST APL 06.
Extension of Time Limit for Filing of Memorandum of Cross Objections:
The Appellate Tribunal may extend the time for filing of cross objections for a further
period of 45 days if it is satisfied that there was sufficient cause for not filing the cross
objections within the stipulated period.
Payment of Tax, Interest etc.:
No appeal shall be filed unless the appellant has paid:
(a) The amount of tax, interest, fine, fee and penalty admitted by him in the impugned
order;
(b) A sum equal to 20% of the remaining amount of tax in dispute, in addition to the
amount paid at the time of appeal to the Appellate Authority. [80% of disputed
demand will remain stayed:]
After depositing the aforesaid amounts, the remaining part of the disputed amount shall
automatically remain stayed till disposal of the appeal and the appellant is not required
to make any separate prayer for the same.
Hearing of Appeal by the Appellate Tribunal:
The Appellate Tribunal after giving the parties an opportunity of being heard, pass such
orders as it thinks fit, confirming, modifying or annulling the order appealed against or
may refer the case back to the Appellate Authority or the Revisional Authority or to the
original adjudicating authority, with such directions as it may think fit, for a fresh
adjudication after taking additional evidence, if necessary.
Frequency of Adjournment of Hearing:
The Appellate Tribunal may, in course of hearing, grant adjournments to the parties on
their prayer, but no adjournment shall be granted to any party more than three times in
an appeal.
Time Limit for deciding Appeal:
An appeal shall be disposed of by the Tribunal, as far as possible, within a period of
one year from the date on which it was filed.
Copy of Order:
The Tribunal shall send copy of every order passed to the following:
(i) The Appellate Authority or the Revisional Authority or the Adjudicating Authority
as the case may be;
(ii) The Appellant;
(iii) The jurisdictional Commissioner of State/Union Territory
The jurisdictional officer shall issue a statement in Form GST APL 04 clearly
indicating the final amount of demand confirmed by the Appellate Tribunal.
4. Appeal to High Court [S. 117]
Any person aggrieved by an order passed by a State Bench or an Area Bench of the
Tribunal may file an appeal before the High Court of the concerned State. [Appeal
against an order passed by a National Bench or a Regional Bench can be filed before
the Supreme Court.]
Substantial question of Law:
The High Court may admit an appeal if it is satisfied that the case involves a
substantial question of law.
Form to be used:
The appeal shall be filed in Form GST APL 08. The grounds of appeal and the form of
verification as contained in the form shall be signed in the manner as prescribed in
Rule 26.
No Appeal to High Court:
No appeal shall lie to High Court against order passed by National Bench or Regional
Benches. [In such cases appeal will lie to Supreme Court.]
Time Period:
The appeal should be filed in the form of Memorandum of Appeal within 180 days
from the date of receipt of order appealed. The High Court may admit an appeal after
the expiry of 180 days if it is satisfied that there was sufficient cause for not filing it
within stipulated period.
Formation of question of Law:
On being satisfied, the High Court shall formulate the question of law and the appeal shall be
heard only on the question of law so formulated. The respondent shall be allowed to argue
that the case does not involve a question of law.
Judgment by Majority:
The appeal before the High Court shall be heard by a Bench of not less than 2 Judges of
High Court and shall be decided in accordance with the majority of opinion of such judges.
If there is no such majority, then the difference of opinion on any point shall be referred to
one or more other judges of the High Court and such point shall be decided according to the
majority opinion of the judges including the judges who heard the case first.
Application of Provisions of Code of Civil Procedure:
The provisions of Code of Civil Procedure relating to appeals to High Court shall apply to
appeal before the High Court.
5. Appeal to Supreme Court: [S. 118]
Appealable Orders:
An appeal may lie to the Supreme Court against:
(a) an order passed by the National Bench or Regional Benches of the Appellate Tribunal; or
(b) any judgment or order passed by the High Court under S.117, if the High Court on its
own motion or on an application made by the aggrieved party, certifies the case to be a fit
case for appeal to the Supreme Court.
Procedure to be applied:
The provisions of the Code of Civil Procedure, 1908 relating to appeals to the Supreme
Court, shall apply to appeals before the Supreme Court.